July 3, 2002
CLA-2-71:RR:NC:SP:233 I83835CATEGORY:CLASSIFICATIONTARIFF NO.:7117.90.5500; 7117.90.7500; 7117.19.9000; 9505.90.6000; 4908.90.0000
Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403RE: The tariff classification of plastic rings, plastic nail gems, snap bracelets, “Easter Stickers” and “Easter Tattoos” from China.
Dear Mr. Shostak:
In your letter dated June 27, 2002, you requested a tariff classification ruling.
The submitted samples are as follows:
Item Number 6120120 consists of six plastic rings and six plastic nail gems.
Item Number 6120180 is a package containing two marabou “snap bracelets.”
Item Number 6120320 is a sheet of “Easter Stickers,” used to decorate Easter eggs.
Item Number 6120290 is a package containing “Easter Tattoos.”
The applicable subheading for the plastic rings and plastic nail gems, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. The rate of duty will be 7.2% ad valorem.
The applicable subheading for the plastic rings and plastic nail gems, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The rate of duty will be free.
The applicable subheading for the marabou “snap bracelets” will be 7117.19.9000, HTS, which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other. The rate of duty will be 11% ad valorem.
The applicable subheading for the “Easter Stickers” will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.
The applicable subheading for the “Easter Tattoos” will be 4908.90.0000, HTS, which provides for other printed transfers (decalcomanias). The rate of duty will be 3.1 cents per kilogram.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,